Or. Rev. Stat. » Oregon Revised Statutes
Oregon Revised Statutes

Or. Rev. Stat. § 308.295 (2026)

Penalties for failure to file real property or combined return on time; notice; waiver of penalty

✓ current as of May 2026
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      308.295 Penalties for failure to file real property or combined return on time; notice; waiver of penalty. (1) Each person, business, firm, corporation or association required by ORS 308.290 to file a return, other than a return reporting only taxable personal property, that has not filed a return within the time fixed in ORS 308.290, is delinquent.

      (2) A delinquent taxpayer, except a taxpayer described in subsection (3) of this section, is subject to a penalty of $1 for each $1,000 (or fraction thereof) of assessed value of the property as determined under ORS 308.146, but the penalty may not be less than $10 or more than $250.

      (3) A delinquent taxpayer required by ORS 308.290 to file a return reporting state-appraised industrial property, as defined in ORS 306.126, is subject to a penalty of $10 for each $1,000 (or fraction thereof) of assessed value of the property as determined under ORS 308.146, but the penalty may not be less than $10 or more than $5,000.

      (4) If a delinquency penalty provided in this section is imposed, the tax statement for the year in which the penalty is imposed shall reflect the amount of the penalty and shall constitute notice to the taxpayer.

      (5)(a) Unless the penalty is the subject of an appeal under ORS 311.223, the county property value appeals board, upon application of the taxpayer, may waive the liability:

      (A) For all or a portion of the penalty upon a proper showing of good and sufficient cause; or

      (B) For all of the penalty if the year for which the return was filed was both the first year that a return was required to be filed by the taxpayer and the first year for which the taxpayer filed a return.

      (b) Unless the taxpayer files a timely application in the same manner as an appeal under ORS 309.100, the board may not consider an application made under this subsection.

      (c) An appeal may not be taken from the determination of the board under this subsection.

      (6) If the board waives all or a portion of a penalty already imposed and entered on the roll, the person in charge of the roll shall cancel the waived penalty and enter the cancellation on the roll as an error correction under ORS 311.205 and, if the waived penalty has been paid, it shall be refunded without interest under ORS 311.806.

      (7)(a) Upon application of the taxpayer, the assessor may waive the liability for property tax late filing penalties under this subsection if the taxpayer:

      (A) Has never filed a personal property tax return in this state;

      (B) Has failed to file a property tax return for one or more consecutive years;

      (C) Has not previously received relief from property tax late filing penalties under this subsection; and

      (D) Files an application for relief from property tax late filing penalties that satisfies the requirements of paragraph (b) of this subsection.

      (b) An application for relief from property tax late filing penalties shall include a statement by the taxpayer setting forth the basis for relief from property tax late filing penalties and a statement under oath or affirmation that the basis for relief from property tax late filing penalties as stated in the application is true.

      (c) The county assessor may allow the application for relief from property tax late filing penalties if the assessor finds the reasons given by the taxpayer in the application are sufficient to excuse the failure to file the property tax returns at issue in the application. If the assessor allows the application, the assessor may deny or grant relief from property tax late filing penalties in whole or in part. The determination of the assessor whether to grant the application or deny the application in whole or in part and whether to permit the taxpayer to pay the owing tax penalties, if any, in installments is final. The assessor shall notify the taxpayer of the decision.

      (d) Nothing in this subsection affects the obligation of the taxpayer to file property tax returns or to pay property taxes owing from the current or delinquent tax years. [Amended by 1963 c.436 §2; 1967 c.405 §1; 1969 c.280 §1; 1971 c.472 §2; 1981 c.804 §50; 1983 c.604 §1; 1985 c.162 §4; 1985 c.318 §1; 1989 c.330 §1; 1991 c.459 §109a; 1997 c.541 §170; 1997 c.819 §6; 1999 c.655 §3; 2001 c.303 §2; 2003 c.317 §2; 2007 c.451 §1; 2007 c.824 §2; 2015 c.36 §11; 2015 c.38 §3; 2023 c.29 §14]

Notes of Decisions
Cited in 10 cases (3 in the last 5 years), 1997–2022 · leading case: Hoggard I v. Dept. of Rev., 23 Or. Tax 406 (Or. T.C. 2019).
Sort: Relevance Newest Treatment
Hoggard I v. Dept. of Rev., 23 Or. Tax 406 (Or. T.C. 2019). “290 is being imposed under ORS 308.295 or 308.296, the amount of the penalty; “(c) An explanation of the collection procedures appli- cable to the corrected amount, or applicable to the penalty; and “(d) An explanation of the taxpayer’s right to appeal under subsection (4) of…”
Nw. Airlines, Inc. v. Dep't of Revenue, 943 P.2d 175 (Or. 1997). · cites it 2× “ORS 308.295(2). The penalty for nonfiling was $10 per day.”
KAH Props., LLC v. Coos Cnty. Assessor (Or. T.C. 2020). · cites it 2× “Defendant refers the court to ORS 308.295(5)(c), which forbids appeal from a board of property tax appeals’ determination of whether to waive penalty.”
Shevtsov v. Multnomah Cnty. Assessor (Or. T.C. 2022). “110(1),(7) (providing that all petitions, other than petitions resolved by stipulation “shall be recorded by formal order” and that “[t]he order of a board, other than an order relating to an application to excuse liability for the penalty imposed under ORS 308.295, may be…”
Shevtsov v. Multnomah Cnty. Assessor (Or. T.C. 2022). “110(1),(7) (providing that all petitions, other than petitions resolved by stipulation “shall be recorded by formal order” and that “[t]he order of a board, other than an order relating to an application to excuse liability for the penalty imposed under ORS 308.295, may be…”
Edgeconnex, Inc. v. Washington Cnty. Assessor (Or. T.C. 2022). “290(6), ORS 308.295. No evidence was presented showing that Defendant requested a real property tax return.”
Kintz v. Washington Cnty. Assessor, 17 Or. Tax 200 (Or. T.C. 2002). “145 (waiver of interest); ORS 305.288 (ability to change assessments for prior tax years); ORS 307.”
Pac. Coast Invest. v. Clatsop Cty. Ass., Tc-Md 100367d (or.tax 3-16-2011) (Or. T.C. 2011). “422 provides that "[i]f a penalty under ORS 308.295 or 308.296 for the failure to timely file a real, combined or personal property return as required by ORS 308.”
Docekal & Moyer LLC v. Clackamas Cnty. Assessor (Or. T.C. 2012). “422 reads: “If a penalty under ORS 308.295 or 308.296 for the failure to timely file a real, combined or personal property return as required by ORS 308.”
Ron Staley Enter., Inc. v. Dep't of Revenue, 15 Or. Tax 63 (Or. T.C. 1999). “ORS 308.295(2) (1995). However, it was recognized in Northwest Airlines Inc.”
— Or. Rev. Stat. § 308.295(2) — 2 cases
Nw. Airlines, Inc. v. Dep't of Revenue, 943 P.2d 175 (Or. 1997). “ORS 308.295(2). The penalty for nonfiling was $10 per day.”
Ron Staley Enter., Inc. v. Dep't of Revenue, 15 Or. Tax 63 (Or. T.C. 1999). “ORS 308.295(2) (1995). However, it was recognized in Northwest Airlines Inc.”
— Or. Rev. Stat. § 308.295(5)(c) — 1 case
KAH Props., LLC v. Coos Cnty. Assessor (Or. T.C. 2020). “Defendant refers the court to ORS 308.295(5)(c), which forbids appeal from a board of property tax appeals’ determination of whether to waive penalty.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.